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A surveying company inquired whether its services provided to insurers and those received from subcontractors were exempt from VAT due to being related to vessels in international navigation. The DGT responds that the exemption does not apply because the services are not provided to the operator of the vessel nor do they meet the direct needs of the vessel.
Question posed: Whether the services provided by the applicant to insurance entities, as well as those received from subcontracted entities, are exempt from Value Added Tax pursuant to Article 22 of Law 37/1992.
The exemption under Article 22.seven of the VAT Law only applies to services provided to the person carrying out the operation of the vessel (shipowner or consignee). As the services are provided to third parties (insurers) and do not appear intended to meet the direct needs of the vessels, the exemption is not applicable. The list in the Regulation is illustrative and not exhaustive, and each case must be assessed.
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